Fort Worth daily gazette. (Fort Worth, Tex.) 1882-1891, 1887-04-30
TAXATION-BOARDS OF EQUAL
IZATIONIN CITIES AND TOWNS.

1NAJ1ON LIN VI l LED AMI 1OW NO
Be it enacted by the Legislature of the
state of Texas:
Section l. That the city councils of the
several cities and towns of this state in
cOrporated under the general laws shall
annually, at their first meeting, or as soon
thereafter as practicable, appoint three
commissioners, each being q qualified
voter, resident and property owner of
the city or town for which he is appointed,
who shall be styled the board of equaliza-
ton, and at the same meeting said coun-
Gil shall by ordinance fix the time for the
meeting of such board of equalization.
! Sec. 2. The board of equalization shall
convene annually, at the time fixed by
the city council, to receive all the assess
ment lists or books of the assessor of
their city, for examination, correction,
equalization, appralsement aud approval,
and at all meetings of said board the city
secretary shall act as secretary thereof.
Sec. 3. The board Of equalization shall
cause the assessor TO bring before them
at the time fixed for the converting of
said board, ell the assessment lists
or books of the assessor of their
city, for their examination, that they may
see if each and every person has rendered
| his property at fair market value; and
said board shall have power to send for
persons and papers, to swear and qualify
persons who testify, to ascertain the value
of such property; and if they are salts
! fed it is too high, they shall lower it to
it's proper value; and, if too low, they
shall raise the value of such property to
a proper figure. Said board shall also
have power to correct any errors that
may appear on the assessors lists or
! books.
Sec. 4. The board of equalization shall
equalize as near as possible the value Of
ali the improved lots within the cooperate
limits of their city, having reference to
the size and location of said lots and the
improvements thereon, and shall equalize
the value of unimproVed lots as near as
possible. having reference to the
size and location thereof, and all
other property of the same
kind shall be made as nearly
equal as possible. Any person may file
with said board, at any time before the
final action of said board, 8 complaint as
to the assessment of his or any other per-
sons property, and said board shall hear
said complaint, and said complainant
shall have the right to have witnesses
summoned in sustaining said complaint
as to the insurance on SAID property, or
the rents and profits it may bring the
holder thereof.
Sec. 5. The city assessor, at the same
time he delivers to said board his lists and
| books, as provided IN section of this
act, shall also furnish to said board q GER
titled lis. OF the names of all persons who
either refuse to swear or qualify or to
Ic;u ha
! by law, together with list of the prop
erty of such persons situated within the
corporate limits of their CITY, as made by
him through other information, and said
| board shall examine said lists and ap-
praise the property so listed by the as
| SCISSOR.
Sec. G. In all cases where the board of
equalization shall find it their duty to
raise the value of any property appearing
on the lists or books of the assessor, they
shall, after having fully examined such
| lists or books and corrected all errors ap-
pearing therein, adjourn to a day not
| less than ten nor more than fifteen days
| from the date of adjournment, such day to
| be fixed in order of adjournment, and shall
cause the secretary of said board to give
written notice to the owner Of such pro-
perty, or to the person rendering the
same, of the time to which said board
may be adjourned, and that such owner
or person rendering the said property
may at that time appear and show cause
why the value of said property should not
| be raised, which notice may be served by
| depositing the same, properly addressed
and postage paid, in the city postOffiCe.
| Sec. Z. TIE board of equalization shall
meet at the time specified IN said order of
adjournment, and shall hear all persons
the value of whose property has been
raised, and If said board is satisfied they
have raised the value of such property
too high, they shall lower the same to it's
proper value.
Sec. s. The board of equalization, after
| they have finally examined and equalized
the value of all the property on the
assessors lists or books, shall approve
said lists or books and return them, to-
gether with the lists mentioned in section
of this act, that he may make up there
| from his general rolls as required by law;
and when said general rolls are so made
up, the board shall meet again to exam
! the said rolls and approve the same if
! found correct.
Sec. g. The action of said board at the
meeting provided for in section of this
act shall be final, and shall not be subject
to revision by said board or by any other
| tribunal thereafter.
Sec. 10. The members of the board of
equalization and the city secretary while
acting as secretary of said board, shall
receive such compensation for their SER
vices, to be allowed by the city council,
as said council may deem jsst and rea-
sonsble.
Sec. IL. Before said board shall enter
upon their duties they shall be sworn, by
an officer authorized oy law to admins
ter oaths, to faithfully and impartially
discharge all duties incumbent upon
them by law as such board.
Sec. -. All laws and parts of laws in
conflict with this act are hereby repealed.
Sec. Is. An imperative public neces-
sity and emergency exist that this act
pass and take effect at once, 1t is there
fore enacted that the rule requiring this
act to be read on three several days be
suspended, and that this act take effect